therein was whether the
amount payable as (i) road and public works cess levied
under the Bengal Cess Act, 1880 and (ii) the education cess ... perusal of the decision shows that the
road and public works cess was levied on immovable property
to provide for construction and maintenance of roads
Sargam Retails Pvt. Ltd.
"1] The assessee submits that the education cess and secondary and high education
cess amounting ... raised in the said additional ground to the effect
that the education cess being in the nature of surcharge as explained in the relevant
Memorandum
case of Jaipuria Samla Amalgamated Collieries Ltd., the question was whether the cess paid under the Bengal Cess Act, 1880 , and education cess under ... that the profits arrived at according to the provisions of the two Cess Acts could not be equated to the profits which were determined under
circumstances of the case and position on law, the
Education Cess and the Secondary and Higher Education Cess is a disallowable
expenditure ... prohibit the deduction of amounts paid by an assessee towards "Education Cess" or any other
"Cess" and Higher and Secondary Education
below:
2. The petitioner had offered the above mentioned amount of education cess for
tax under the normal provisions of the Act considering the same ... 2018) wherein the Hon'ble High Court held that cess should not
be disallowed under section 40(a)(ii) of the Act, the holding
Assessing Officer ought to have
considered that the education cess paid on the income
4 ITA Nos. 2242 & 2260/Del/2015 ... Assessing Officer ought to have
considered that the education cess (EC) and
Secondary & High Education Cess (SHEC) paid on the
income
numbered as ground no. 4, the assessee has claimed deduction of
education cess paid on income-tax as allowable expenditure.
19. The learned Counsel ... assessee submitted, education cess paid on the tax
computed is an allowable deduction. In this context, he relied upon the following decisions:-
(1) Sesa
while
computing the total income of the appellant.
10. Allowability of Education Cess and Higher
and Secondary Education Cess
On the facts and circumstances ... case and in law,
education cess paid by the Appellant is an allowable
expense and ought to have been allowed by the Ld. AO
while
additional ground No.15
and additional ground on education cess. This additional ground on
education cess has been wrongly numbered as ground No.15. Ground ... additional ground No.15 and additional ground on education
cess read as follows:
7. The Learned AO / Learned Panel erred in considering Operating
Profit
capital receipt is hereby allowed.
25. Regarding the claim of education cess as an allowable expenditure,
we find that the CBDT vide Circular ... notice of
the Board where the ITO has disallowed the 'cess' paid by the
assessee on the ground that there has been
